Adult Guardianship Periodic Reporting Requirements in Massachusetts

At a glance

Requirements one by one

First filings and roles

An adult guardian reports in writing on the incapacitated person's condition and accounts for funds or other assets in the guardian's possession or control within 60 days after appointment (ch. 190B, § 5-309(b)). The court may order a conservator to file a plan for managing, spending and distributing estate assets; the plan includes steps to develop or restore the person's property-management ability, projected expenses and resources, and estimated duration (ch. 190B, § 5-416(c)).

Within 90 days after qualification, the conservator files a detailed inventory of the conservatorship estate and an oath or affirmation that it is believed complete and accurate as far as information permits (ch. 190B, § 5-417(a)).

Repeat reports and contents

The guardian reports at least annually after the first filing and whenever the court orders. The report briefly states the adult's mental, physical and social condition; all residences during the period; services and adequacy of care; visits and actions; participation in decisions; any institution's treatment plan; future care; and whether guardianship or its scope should change (ch. 190B, § 5-309(b)).

The conservator accounts to the court at least annually unless the court directs otherwise and at other court-directed times. The account lists the prior account or inventory balance, receipts, disbursements, distributions, ending assets, services, suggested plan changes and continued need or scope changes (ch. 190B, § 5-418(a), (c)).

Copies, review and end of appointment

The conservator gives the inventory to the protected person if at least 14 years old and to a guardian or parent with whom the person resides. The conservator keeps suitable records and shows them on an interested person's request (ch. 190B, § 5-417(a)–(b)). A conservator or interested person may petition for complete settlement of an account; the petitioner must notify all interested persons under the statutory notice procedure. If required notice was not given or the interests of incapacitated or disabled persons are otherwise unrepresented, the court shall appoint a guardian ad litem to review the account (ch. 190B, § 5-418(b), (d)).

The court monitors guardian annual reports and conservator accounts and plans. It may appoint a guardian ad litem to review a guardian report and investigate. Account objections and allowance follow the statutory notice and hearing process (ch. 190B, § 5-309(c)–(d); ch. 190B, § 5-418(d)–(f)).

The guardian immediately notifies the court if the adult becomes able to exercise rights previously limited. The conservator accounts on resignation, removal, or termination of the protected person's disability; the statute describes the effect of an allowed final account on previously unsettled liabilities (ch. 190B, § 5-309(a); ch. 190B, § 5-418(a)).

What trips people up

The conservator's 90-day inventory is an opening estate snapshot. The annual account reports later administration, and a management plan is filed when the court orders one (ch. 190B, §§ 5-416(c), 5-417(a), 5-418(a)).

Common questions

When is the first guardian report due? Within 60 days after appointment; later reports are due at least annually and when the court orders (ch. 190B, § 5-309(b)).

Can a court alter the conservator's annual accounting interval? Yes. The statute requires an account not less than annually unless the court directs otherwise (ch. 190B, § 5-418(a)).

Statutes and sources

The verbatim quotations in the statutes entries above come from the linked current Massachusetts General Laws sections, accessed October 3, 2026.